The Analysis Of Problems Of Tax Policies In Travel&Tourism In China From Dual Perspective

Travel&Tourism (T&T) is a fast-developing industry. Consumption in T&T is booming with people’s higher income and it is notable particularly on the low-income class. However, lacking of perfect tax law, tax loss and double taxation problem in T&T have been serious in the past decades and under which circumstances, it becomes necessary to know the T&T tax policy in China and the tax burden on enterprises, in order to analyze and solve the problems in T&T tax policy in China. Besides, the efforts in bettering T&T tax policy will offer experience for Tax Reform in China.This paper is finished on the base of field survey of enterprises. It includes5chapters, which respectively introduces the background, related conceptions and theory, T&T tax policy in China, the estimation of T&T tax burden in China, problems and analysis of T&T enterprises, and in the end, the conclusion and suggestions.The first chapter is introduction. Mainly introduced the background, defined some concepts and reviewed related literature.The second chapter is a brief analysis of T&T tax policy in China. Firstly introduced the contents of T&T tax policy in China, then put forward the principles in policy making and on the basis of which, analyze the problems of T&T tax policy in China.The third chapter is an analysis of the effects of tax policy from a macro view. Firstly introduced the current development of T&T industry in China, then estimated the tax burden of T&T industry in China with data from2000to2012. At last, tested the effect of tax policy from the point of tax efficiency and fairness and put forward the problems of tax loss, lack of tax preferences and double taxation.The fourth chapter is a micro analysis based on field survey in Weihai, analyzed the details of problems mentioned above.The fifth chapter mainly focused on the direct tax system in US and VAT reform in France and tried to get some implication for solving the problems.The sixth chapter is conclusion and suggestions. According to research above, put forward the suggestion of perfecting T&T tax law, making more tax preferences and experimenting the reform to replace the business tax with a value-added tax in T&T.